Albert Barnes Commentary 2 Kings 17:24

"And the king of Assyria brought men from Babylon, and from Cuthah, and from Avva, and from Hamath and Sepharvaim, and placed them in the cities of Samaria instead of the children of Israel; and they possessed Samaria, and dwelt in the cities thereof." — 2 Kings 17:24 (ASV)

Sargon is probably the king of Assyria intended, not (as generally supposed) either Shalmaneser or Esarhaddon.

The ruins of Cutha have been discovered about 15 miles northeast of Babylon at a place called Ibrahim, because it is the traditional site of a contest between Abraham and Nimrod. The name of Cutha is found on the bricks of this place, which are mostly from the era of Nebuchadnezzar. The Assyrian inscriptions show that the special god of Cutha was Nergal (see the note on 2 Kings 17:30).

Ava, or Ivah, or Ahava (Ezra 8:15) was on the Euphrates—perhaps the city called Ihi or Aia in ancient times, located between Sippara (Sepharvaim) and Hena (Anah).

On Hamath, see the note on 1 Kings 8:65.

Sepharvaim, or Sippara, is frequently mentioned in the Assyrian inscriptions under the name of Tsipar (see the note on 2 Kings 17:31). The dual form of the Hebrew name is explained by the fact that the town lay on both sides of the river. Its position is marked by the modern village of Mosaib, about 20 miles from the ruins of Babylon up the course of the stream.

The towns mentioned in this verse, with the exception of Hamath, were conquered by Sargon in his twelfth year, 709 B.C. It cannot have been until this time, or a little later, that the transplantation recorded here took place. Hamath had revolted and been conquered by Sargon in his first year, shortly after the conquest of Samaria.

Instead of the children of Israel — This does not mean that the whole population of Samaria was carried off (compare to 2 Chronicles 34:9). The writer here, by expressly confining the newcomers to the cities of Samaria, seems to imply that the country districts were in other hands.